A phase difference film used for, e.g., optical compensation of a liquid crystal display device is required to be capable of reducing a change in the color tone of the display device at different observation angles, and various techniques have been continuously developed. For example, Patent Literature 1 proposes a phase difference film in which a layer consisting of a transparent resin and having substantially no orientation is provided on at least one side of a layer consisting of a resin having a negative intrinsic birefringence value. Patent Literature 2 proposes a technique for producing a phase difference film satisfying the relationship of 0.92≦R40/Re≦1.08, where Re is retardation at an incident angle of 0° and R40 is retardation at an incident angle of 40°. This phase difference film is produced by appropriately stretching a layered film composed of a layer consisting of a resin having a positive intrinsic birefringence value and a layer consisting of a resin having a negative intrinsic birefringence value. When Re and R40 satisfy the aforementioned relationship, the angular dependence of the color tone of a liquid crystal display device can b reduced.